SECTION V. Mineral products. Chapter 25. Salt; sulphur; earths and stone; plastering materials, lime and cement

Transcription

1 SECTION V Section V Chapter 25/1 Mineral products Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement NOTES 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); (b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe 2 O 3 (heading 28.21); (c) Medicaments or other products of Chapter 30; (d) Perfumery, cosmetic or toilet preparations (Chapter 33); (e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03); (f) Precious or semi-precious stones (heading or 71.03); (g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01); (h) Billiard chalks (heading 95.04); or (ij) Writing or drawing chalks or tailors chalks (heading 96.09). 3. Any products classifiable in heading and any other heading of the Chapter are to be classified in heading Heading applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. * * *

2 Chapter 25/2

3 Chapter 25 continued Salt; sulphur; earths and stone; plastering materials, lime and cement continued Section V Chapter 25/ Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water Free Free. Rock salt: 01L kg.. Crude, in lumps 09F kg.. Other. Other salt: 11H kg.. Sheep and cattle licks.. Other:... Evaporated: 21E kg.... Iodised.... Not iodised: 31B kg..... Refined salt, in packs 4.5 kg or less 39H kg..... Other... Other: 41K kg.... Iodised.... Not iodised: 51G kg..... Refined salt, in packs 4.5 kg or less 59B kg..... Other. Other: 61D kg.. Pure sodium chloride 69K kg.. Other L kg Unroasted iron pyrites Free Free Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur Free Free 01G kg. Crude or unrefined sulphur 09B kg. Other Natural graphite: L kg In powder or in flakes Free Free K kg Other Free Free Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26: J kg Silica sands and quartz sands Free Free H kg Other Free Free Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: G kg Quartz Free Free Quartzite Free Free 10H kg.. Crude or roughly trimmed 14L kg.. Other A kg Kaolin and other kaolinic clays, whether or not calcined Free Free Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths: C kg Bentonite Free Free L kg Fire-clay Free Free Other clays Free Free 10A kg.. Decolourising earths and fuller s earth 14D kg.. Other H kg Andalusite, kyanite and sillimanite Free Free A kg Mullite Free Free E kg Chamotte or dinas earths Free Free H kg Chalk Free Free *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

4 Chapter 25/4 Chapter 25 continued Salt; sulphur; earths and stone; plastering materials, lime and cement continued Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk: E kg Unground Free Free J kg Ground Free Free Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16: C kg Natural barium sulphate (barytes) Free Free G kg Natural barium carbonate (witherite) Free Free H kg Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less Free Free Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated: Pumice stone Free Free 10G kg.. Crude or in irregular pieces, including crushed pumice (bimskies) 14K kg.. Other Emery, natural corundum, natural garnet and other natural abrasives Free Free 01A kg.. Crude or in irregular pieces 09G kg.. Other D kg Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free Free Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: Marble and travertine: Crude or roughly trimmed Free Free 01J kg... Having no linear dimension less than 250 mm 09D kg... Other Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free Free 01C kg... Having no linear dimension less than 250 mm 09J kg... Other Ecaussine and other calcareous monumental or building stone; alabaster Free Free 01H kg.. Having no linear dimension less than 250 mm 09C kg.. Other Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: Granite: Crude or roughly trimmed Free Free 01G kg... Having no linear dimension less than 250 mm 09B kg... Other Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free Free 01A kg... Having no linear dimension less than 250 mm 09G kg... Other Sandstone Free Free.. Crude or roughly trimmed: 10E kg... Having no linear dimension less than 250 mm 14H kg... Other.. Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: 18L kg... Having no linear dimension less than 250 mm 21L kg... Other Other monumental or building stone Free Free 01A kg.. Having no linear dimension less than 250 mm 09G kg.. Other *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

5 Chapter 25 continued Salt; sulphur; earths and stone; plastering materials, lime and cement continued Section V Chapter 25/ Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading or 25.16, whether or not heat-treated: B kg Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat- treated Free Free F kg Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading No Free Free K kg Tarred macadam Free Free Granules, chippings and powder, of stones of heading or 25.16, whether or not heat-treated: H kg Of marble 5 Free D kg Other Free Free Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix: L kg Dolomite not calcined or sintered Free Free D kg Calcined or sintered dolomite Free Free C kg Dolomite ramming mix Free Free Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure: J kg Natural magnesium carbonate (magnesite) Free Free H kg Other Free Free Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders: B kg Gypsum; anhydrite Free Free Plasters Free Free 01D kg.. For use in the building industry 09K kg.. Other G kg Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement Free Free Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25: J kg Quicklime Free Free B kg Slaked lime Free Free F kg Hydraulic lime Free Free Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers: Cement clinkers Free Free 01E tne.. Of white portland cement, that is, containing not more than 0.5 % of iron oxide; of cements containing more than 30 % of alumina 09L tne.. Other Portland cement: White cement, whether or not artificially coloured Free Free 01C tne... Containing not more than 0.5 % of iron oxide 09J tne... Other A tne Other Free Free *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

6 Chapter 25/6 Chapter 25 continued Salt; sulphur; earths and stone; plastering materials, lime and cement continued Portland cement, aluminous cement, slag cement, etc. continued Aluminous cement Free Free 01B tne.. Containing more than 30 % of alumina 09H tne.. Other F tne Other hydraulic cements Free Free Asbestos: E kg Crocidolite Free Free D kg Other Free Free Mica, including splittings; mica waste: C.. Crude mica and mica rifted into sheets or splittings Free Free G.. Mica powder Free Free L.. Mica waste Free Free Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc: A kg Not crushed, not powdered Free Free E kg Crushed or powdered Free Free D.. Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H 3 BO 3 calculated on the dry weight Free Free Feldspar; leucite; nepheline and nepheline syenite; fluorspar: F kg Feldspar Free Free Fluorspar: D kg Containing by weight 97 % or less of calcium fluoride Free Free J kg Containing by weight more than 97 % of calcium fluoride Free Free C kg Leucite; nepheline and nepheline syenite Free Free Mineral substances not elsewhere specified or included: K.. Vermiculite, perlite and chlorites, unexpanded Free Free C.. Kieserite, epsomite (natural magnesium sulphates) Free Free Other Free Free 11D.... Natural micaceous iron oxides 15G kg.. Natural cryolite; natural chiolite 19K kg.. Other * * * *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

7 Chapter 26 Section V Chapter 26/1 Ores, slag and ash NOTES 1. This Chapter does not cover: (a) Slag or similar industrial waste prepared as macadam (heading 25.17); (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19); (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); (d) Basic slag of Chapter 31; (e) Slag wool, rock wool or similar mineral wools (heading 68.06); (f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or (g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. For the purposes of headings to 26.17, the term ores means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings to do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading applies only to: (a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. SUBHEADING NOTES 1. For the purposes of subheading , leaded gasoline sludges and leaked anti-knock compound sludges mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading * * *

8 Chapter 26/2

9 Chapter 26/3 Chapter 26 continued Ore, slag and ash continued Iron ores and concentrates, including roasted iron pyrites: Iron ores and concentrates, other than roasted iron pyrites: G kg Non-agglomerated Free Free A kg Agglomerated Free Free F kg Roasted iron pyrites Free Free G kg Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight Free Free E kg Copper ores and concentrates Free Free C kg Nickel ores and concentrates Free Free A kg Cobalt ores and concentrates Free Free K kg Aluminium ores and concentrates Free Free H kg Lead ores and concentrates Free Free F kg Zinc ores and concentrates Free Free D kg Tin ores and concentrates Free Free H kg Chromium ores and concentrates Free Free F kg Tungsten ores and concentrates Free Free Uranium or thorium ores and concentrates: H kg Uranium ores and concentrates Free Free A kg Thorium ores and concentrates Free Free Molybdenum ores and concentrates: F kg Roasted Free Free E kg Other Free Free L kg Titanium ores and concentrates Free Free Niobium, tantalum, vanadium or zirconium ores and concentrates: B kg Zirconium ores and concentrates Free Free A kg Other Free Free Precious metal ores and concentrates: L kg Silver ores and concentrates Free Free K kg Other Free Free Other ores and concentrates: J kg Antimony ores and concentrates Free Free H kg Other Free Free C kg Granulated slag (slag sand) from the manufacture of iron or steel Free Free A kg Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel Free Free *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

10 Chapter 26/4 Chapter 26 continued Ore, slag and ash continued Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds: Containing mainly zinc: C kg Hard zinc spelter Free Free K kg Other Free Free Containing mainly lead: G kg Leaded gasoline sludges and leaded anti-knock compound sludges Free Free C kg Other Free Free F kg Containing mainly copper Free Free K kg Containing mainly aluminium Free Free G kg Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds Free Free Other: B kg Containing antimony, beryllium, cadmium, chromium or their mixtures Free Free Other Free Free 11D kg... Containing mainly vanadium 19K kg... Other Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste: G kg Ash and residues from the incineration of municipal waste Free Free Other Free Free 11A.... Crude potassium salts in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 14F kg.. Other crude potassium salts 19G kg.. Other * * * *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

11 Replacement Page: February 2017 Chapter 27 Section V Chapter 27/1 u Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes NOTES 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11; (b) Medicaments of heading or 30.04; or (c) Mixed unsaturated hydrocarbons of heading 33.01, or References in heading to petroleum oils and oils obtained from bituminous minerals include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3. For the purposes of heading 27.10, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include: (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. SUBHEADING NOTES 1. For the purposes of subheading , anthracite means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %. 2. For the purposes of subheading , bituminous coal means coal having a volatile matter limit (on a dry, mineralmatter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg. 3. For the purposes of subheadings , , and the terms benzol (benzene), toluol (toluene), xylol (xylenes) and naphthalene apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively. 4. For the purposes of subheading , light oils and preparations are those of which 90 % or more by volume (including losses) distils at 210 C according to the ISO 3405 method (equivalent to the ASTM D 86 method). 5. For the purposes of the subheadings of heading 27.10, the term biodiesel means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used. NEW ZEALAND NOTES 1. The expression motor spirit is to be taken to mean only liquid fuels suitable for internal-combustion engines of such a nature that, when submitted to distillation in standard apparatus, not less than 10 % of the fuel shall distil over at a temperature of 150 C or not less than 50 % at a temperature of 160 C. 2. The expression Research Octane No. (RON) means the octane rating as measured by the standard method of test for knock characteristics of motor fuels below 100 octane rating by the research method (currently designated A.S.T.M. D2699:79) as set out by the American Society for Testing and Materials. 3. The lead (Pb) content of motor fuel is to be measured by application of either one of the standard methods (currently designated A.S.T.M. D 3116 or A.S.T.M. D 3341) as set down by the American Society for Testing and Materials. 4. In this Chapter, the term manufacture, where it appears in the expression For manufacture in a licensed manufacturing area, or in the expression For manufacture in the licensed manufacturing area of the New Zealand Refining Company Limited at Marsden Point, has the same meaning as in section 2(1) of the Customs and Excise Act * * *

12 Chapter 27/2 Replacement Page: February 2017

13 Replacement Page: February 2017 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Section V Chapter 27/ Coal; briquettes, ovoids and similar solid fuels manufactured from coal: Coal, whether or not pulverised, but not agglomerated: C kg Anthracite Free Free H kg Bituminous coal Free Free K kg Other coal Free Free B kg Briquettes, ovoids and similar solid fuels manufactured from coal Free Free Lignite, whether or not agglomerated, excluding jet: G kg Lignite, whether or not pulverised, but not agglomerated Free Free L kg Agglomerated lignite Free Free A kg Peat (including peat litter), whether or not agglomerated Free Free K kg Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Free Free H.. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Free Free F l Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars Free Free Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents: H l Benzole (benzene) Free Free A l Toluol (toluene) Free Free E l Xylol (xylenes) Free Free J kg Naphthalene Free Free B l Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 C by the ISO 3405 method (equivalent to the ASTM D 86 method) Free Free Other: A l Creosote oils Free Free Other Free Free 10E l... Phenols 14H l... Other Pitch and pitch coke, obtained from coal tar or from other mineral tars: F tne Pitch Free Free K tne Pitch coke Free Free L tne Petroleum oils and oils obtained from bituminous minerals, crude Free Free *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

14 Chapter 27/4 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils: Light oils and preparations: u Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Motor Spirit: In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: For manufacture in the licensed manufacturing area of the New Zealand Refining Company Limited at Marsden Point Free Free 10K tne Aviation spirit Other: 15L l Blended with ethyl alcohol and that can be used as a fuel for engines Other: 19C tne Research Octane No. (RON) 95 or greater (premium grade) 29L tne Other Other: A l Aviation spirit Free Free Other: D l ms Research Octane No. (RON) less than 95 (regular grade) blended with ethyl alcohol and that can be used as a fuel for engines per l ms plus G l ms Research Octane No. (RON) 95 or greater (premium grade) blended with ethyl alcohol and that can be used as a fuel for engines per l ms plus Other per l plus 8 u G l With a Research Octane No. (RON) less than 95 (regular grade) 19L l Other In other containers: For manufacture in the licensed manufacturing area of the New Zealand Refining Company Limited at Marsden Point Free Free 10A l Aviation spirit Other: 15B l Blended with ethyl alcohol and that can be used as a fuel for engines Other: 19E l Research Octane No. (RON) 95 or greater (premium grade) 29B l Other Other: Replacement Page: February G l ms Research Octane No. (RON) less than 95 (regular grade) blended with ethyl alcohol and that can be used as a fuel for engines per l ms 5 Free plus plus 8 plus plus 8 plus plus 8 1 Being the equivalent of the duty imposed on the like goods when produced in New Zealand. *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

15 Replacement Page: February 2017 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Petroleum oils and oils obtained from bituminous, etc. continued Petroleum oils and oils obtained from bituminous, etc. continued Light oils and preparations continued Motor Spirit continued In other containers continued Other continued Section V Chapter 27/ K l ms Research Octane No. (RON) 95 or greater (premium grade) blended with ethyl alcohol and that can be used as a fuel for engines per l ms 5 Free plus plus 8 plus plus 8 plus plus Other per l 5 Free plus plus 8 plus plus 8 plus plus 8 10B l With a Research Octane No. (RON) less than 95 (regular grade) 19F l Other Spirit type jet fuel; white spirit: In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: For manufacture in a licensed manufacturing area Free Free 10G tne Spirit type jet fuel 19L tne White spirit Other: E l Spirit type jet fuel Free Free L tne White spirit Free Free In other containers: For manufacture in a licensed manufacturing area Free Free 10B l Spirit type jet fuel 19F l White spirit Other: L l Spirit type jet fuel 5 Free F l White spirit 5 Free Other: L l For manufacture in a licensed manufacturing area Free Free Other Free Free 10J l..... Hydraulic oils, light 19B l..... Other Other: G tne Petroleum, partly refined, including topped crude Free Free Other distillate fuels: Kerosene (including kerosene-type jet fuel): In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: For manufacture in a licensed manufacturing area Free Free 10G tne Jet fuel 19L tne Kerosene 1 Being the equivalent of the duty imposed on the like goods when produced in New Zealand. *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

16 Chapter 27/6 Chapter 27 continued Replacement Page: February 2017 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Petroleum oils and oils obtained from bituminous, etc. continued Petroleum oils and oils obtained from bituminous, etc. continued Other continued Other distillate fuels continued Kerosene (including kerosene-type jet fuel) continued In bulk in ships' bottoms or in containers, etc. continued Other: B l Jet fuel Free Free E l Kerosene Free Free In other containers: For manufacture in a licensed manufacturing area Free Free 10K l Jet fuel 19C l Kerosene Other: E l Jet fuel 5 Free H l Kerosene 5 Free Other: u For manufacture in the licensed manufacturing area of the New Zealand Refining Company Limited at Marsden Point Free Free 10H l Diesel 19A l Other Other: Automotive diesel whether or not blended with other substances: H l Automotive diesel not blended with other substances Free Free L l ms Automotive diesel blended with motor spirit per l ms plus Automotive diesel blended with other substances Free Free 10L l Blended with ethyl alcohol 19D l Blended with other substances (other than biodiesel) Marine diesel whether or not blended with other substances: F l Marine diesel not blended with other substances Free Free C l ms Marine diesel blended with motor spirit per l ms plus Marine diesel blended with other substances Free Free 10C l Blended with ethyl alcohol 19G l Blended with other substances (other than biodiesel) J l Home heating oil being a blend of kerosene and diesel Free Free A l Other Free Free Residual fuel oil: J l For manufacture in a licensed manufacturing area Free Free A l Other Free Free Lubricating preparations: Greases and other solid lubricants 5 Free 10A kg..... Suited only for aviation use 19E kg..... Other Other preparations: G l In bulk in ships' bottoms Free Free In containers: A l Of a capacity of 5 litres or more Free Free 1 Being the equivalent of the duty imposed on the like goods when produced in New Zealand. *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

17 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Section V Chapter 27/7 Petroleum oils and oils obtained from bituminous, etc. continued Petroleum oils and oils obtained from bituminous, etc. continued Other continued Lubricating preparations continued Other preparations continued In containers continued Other 5 Free In aerosol containers: 10D No Containing chlorofluocarbons 19H No Other 29E l Other K l Mixed alkylenes, being mixtures of unsaturated and saturated acylic hydrocarbons Free Free K l Transformer and circuit breaker oils, and oils specially suited for medicinal purposes, as may be approved by the Minister and under such conditions as the Minister may prescribe Free Free Other kinds: Hydraulic oils Free Free 11E l..... Medium 29H l..... Heavy Other: For manufacture in a licensed manufacturing area Free Free 10K l Medium 19C l Heavy Other Free Free 10E l Medium 19J l Heavy Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: Light oils and preparations: Motor spirit: In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: For manufacture in a licensed manufacturing area Free Free 10J tne Aviation spirit Other: 15K tne Research Octane No. (RON) 95 or greater (premium grade) 19B tne Other Other: D l Aviation spirit Free Free Other per l ms Free.. 10F l With a Research Octance No. (RON) less than 95 (regular grade) 19K l Other In other containers: For manufacture in a licensed manufacturing area Free Free 10J l Aviation spirit Other: 15K l Research Octane No. (RON) 95 or greater (premium grade) 19B l Other Other per l ms 5 Free 10A l With a Research Octane No. (RON) less than 95 (regular grade) 19E l Other *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

18 Chapter 27/8 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Petroleum oils and oils obtained from bituminous, etc. continued Petroleum oils and oils obtained from bituminous, etc. continued Light oils and preparations continued Spirit type jet fuel: In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: G tne For manufacture in a licensed manufacturing area Free Free K l Other Free Free In other containers: D l For manufacture in a licensed manufacturing area Free Free G l Other 5 Free Other: K l For manufacture in a licensed manufacturing area Free Free B l Other Free Free Other distillate fuels: Kerosene (including kerosene type jet fuel): In bulk in ships' bottoms or in containers of a capacity of 5 litres or more: For manufacture in a licensed manufacturing area Free Free 10B tne Jet fuel 19F tne Kerosene Other Free Free 10G l Jet fuel 19L l Kerosene In other containers: For manufacture in a licensed manufacturing area Free Free 10K l Jet fuel 19C l Kerosene Other 5 Free 10B l Jet fuel 19F l Kerosene Other: For manufacture in a licensed manufacturing area Free Free 10E l..... Diesel 19J l..... Other Other: L l Automotive diesel Free Free E l Marine diesel Free Free H l Other Free Free Residual fuel oil: L l For manufacture in a licensed manufacturing area Free Free F l Other Free Free Waste oils: A l Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Free Free H l Other Free Free Petroleum gases and other gaseous hydrocarbons: Liquefied: L l Natural gas Free Free E l Propane per l Butanes per l H l... Isobutane 09C l... n-butane 1 Being the equivalent of the duty imposed on the like goods when produced in New Zealand. *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

19 Chapter 27 continued Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes continued Section V Chapter 27/9 Petroleum gases and other gaseous hydrocarbons continued Liquefied continued Ethylene, propylene, butylene and butadiene: L l Propylene and butylene per l A l Other Free Free G.. Other Free Free In gaseous state: D GJ Natural gas per gigajoule $ L.. Other Free Free Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured: D kg Petroleum jelly 5 Free LDC H kg Paraffin wax containing by weight less than 0.75 % of oil Free Free Other Free Free 01A kg.. Paraffin wax containing by weight 0.75 % or more of oil 09G kg.. Other Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals: Petroleum coke: G kg Not calcined Free Free J tne Calcined Free Free F kg Petroleum bitumen Free Free A kg Other residues of petroleum oils or of oils obtained from bituminous minerals Free Free Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks: L kg Bituminous or oil shale and tar sands Free Free K kg Other Free Free Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs): A kg Mastic preparations, including mastics incorporating mineral substances such as sand or asbestos Free Free Road surfacing preparations: G kg Cut-backs, being mixtures of bitumen and oil Free Free H kg Other Free Free C kg Other 5 Free * * * 1 Being the equivalent of the duty imposed on the like goods when produced in New Zealand. *Unless otherwise indicated, AAN, AU, CN, HK, KR, LLDC, MY, Pac, SG, TH, TPA and TW rates in the Preferential are Free.

20 Chapter 27/10